# Estates and Trusts (GET)

## Title 14. Trusts

### Subtitle 3. Charitable Trusts

#### Section 14-301

(a) Courts of equity have full jurisdiction to enforce trusts for charitable purposes upon suit of the State by the Attorney General or suit of any person having an interest in enforcement of the trust.

(b) "Charitable purposes" includes all purposes within either the spirit or letter of the statute of 43 Elizabeth ch. 4 (1601), commonly known as the statute of charitable uses.

(c) A charitable trust shall not be held invalid or unenforceable merely because the beneficiaries of the trust constitute an indefinite class.

#### Section 14-302

(a) A court of equity, on application of any trustee, or any interested person, or the Attorney General of the State, may order an administration of a trust, devise or bequest as nearly as possible to fulfill the general charitable intention of the settlor or testator:

  (1)

    (i) If the trust for charity is or becomes illegal or impossible or impracticable of enforcement; or

    (ii) If the devise or bequest for charity, at the time it was intended to become effective, is illegal or impossible or impracticable of enforcement; and

  (2) If the settlor or testator manifested a general intention to devote the property to charity.

(b) This section shall be interpreted and construed to effectuate its general purpose to make uniform the law of those states which enact it.

(c) This section may be cited as the Maryland Uniform Charitable Trusts Administration Act.

#### Section 14-303

(a) In the administration of any trust which is a "private foundation," as defined in Sec. 509 of the Internal Revenue Code, a "charitable trust," as defined in Sec. 4947(a)(1) of the Internal Revenue Code, or a "split-interest trust," as defined in Sec. 4947(a)(2) of the Internal Revenue Code, the acts specified in this section are prohibited.

(b) It is unlawful to engage in any act of "self-dealing," as defined in Sec. 4941(d) of the Internal Revenue Code, which would cause any tax liability under Sec. 4941(a) of the Internal Revenue Code.

(c) It is unlawful to retain any "excess business holdings," as defined in Sec. 4943(c) of the Internal Revenue Code, which would cause any tax liability under Sec. 4943(a) of the Internal Revenue Code.

(d) It is unlawful to make any investment which would jeopardize the carrying out of any exempt purposes under Sec. 4944 of the Internal Revenue Code and cause any tax liability under Sec. 4944(a) of the Internal Revenue Code.

(e) It is unlawful to make any "taxable expenditures," as defined in Sec. 4945(d) of the Internal Revenue Code, which would cause any tax liability under Sec. 4945(a) of the Internal Revenue Code.

(f) This section does not apply to any part of a split-interest trust which is not subject to the prohibitions applicable to private foundations because of the provisions of Sec. 4947 of the Internal Revenue Code.

#### Section 14-304

(a) Notwithstanding any provisions to the contrary in the governing instrument, the trustee or trustees of any charitable remainder trust created after July 31, 1969, with the consent of each beneficiary named in the governing instrument, without application to any court, may amend the governing instrument to conform to the provision of Sec. 664 of the Internal Revenue Code by executing a written amendment to the trust for the purpose.

(b) Consent is not required as to individual named beneficiaries not living at the time of amendment.

(c) In the case of an individual beneficiary not competent to give consent, the consent of a guardian, appointed by a court of competent jurisdiction, shall be treated as consent of the beneficiary.

(d) In the case of any amendment to a trust created by will, the amendment, if provided in the amendment, may be considered to apply as of the date of death of the testator.

#### Section 14-305

In the administration of any trust which is a "private foundation" as defined in Sec. 509 of the Internal Revenue Code, or which is a "charitable trust" as defined in Sec. 4947(a)(1) of the Internal Revenue Code, there shall be distributed, for the purposes specified in the trust instrument, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by Sec. 4942(a) of the Internal Revenue Code.

#### Section 14-306

The provisions of Sec.Sec. 14-303 and 14-305 of this subtitle do not apply to any trust to the extent that a court of competent jurisdiction determines that the application would be contrary to the terms of the instrument governing the trust and that it may not be changed properly to conform to these sections.

#### Section 14-307

Sections 14-303 through 14-307 of this subtitle do not impair the rights and powers of the courts or the Attorney General with respect to any trust.

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Md. Code Ann., Est. & Trusts (as displayed at mgaleg.maryland.gov, October 16, 2026)